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TMI Blog2023 (6) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... 7, dated 19.01.2019 bearing reference number ZA200119000232J, issued by the Respondent No. 4; whereby tax, interest and penalty under the Jharkhand Goods and Service Act (in short JGST Act) amounting to Rs. 8,04,134/- has been imposed upon the Petitioner. The Petitioner has further challenged the Appellate Order, dated 03.09.2022 bearing memo No. 580, passed by the Joint Commissioner of Commercial Taxes (Appeal), Dhanbad Division; whereby the appeal preferred by the Petitioner, challenging the summary order in form GST DRC-07 dated 19.01.2019, was dismissed. The Petitioner has additionally challenged the consequential recovery notice, dated 19.01.2021 having reference no. 78, issued under Section 79 of the JGST Act, 2017 by the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19.01.2019 passed in the case of the petitioner. The certified copy of DRC-07 was given to the petitioner on or around 27.08.2021. Since Form DRC-07 is only a summary order and the petitioner was not provided with the detailed order in terms of Section 73 of the JGST Act and as the petitioner was not provided with the show cause notice, the petitioner vide its letter dated 01.09.2021, requested the respondent authorities to provide a copy of the detailed order and the show cause notice as soon as possible. The respondent authorities expressed their inability to the provide the copy of the detailed order and the show cause notice to the petitioner as these documents were not available in the records of the respondent 3 authorities; accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for this reason alone the said summary order in Form DRC - 07 is liable to be set aside along with the Impugned Order passed by the Appellate Authority who has failed to consider this aspect. 4. Per Contra, the counsel for the Respondents have vehemently opposed the writ petition and has based their challenge on the allegation that they have issued and served Form GST DRC-01 dated 20.12.2018, which is a summary of show cause notice to the Petitioner. However, the Respondents on the other hand have admitted that there is no detailed adjudication order, corresponding to the Impugned Summary Order in Form GST DRC - 07, whereby tax, interest and penalty under the Jharkhand GST Act amounting to Rs. 8,04,134/- has been imposed on the Petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 14 of its writ petition has categorically stated that the Petitioner, vide its letter dated 01.09.2021, had requested the Respondents to provide a copy of the show cause notice (Annexure - 3 to the Writ Petition) but the Respondents had not provided the same as it was not available with them. The said statements made in the writ petition has neither been denied nor disputed by the Respondents in their Counter Affidavit. Accordingly, it has been argued that when the Respondents did not have the show cause notice on or around 01.09.2021, how have they now managed to bring the alleged Form GST DRC-01 dated 20.12.2018. These facts create serious doubts on the genuineness of the alleged Form GST DRC- 01 dated 20.12.2018 and its service on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Summary show cause in Form GST DRC-01, dated 20.12.2018, does not provide the specific alleged violations by the Petitioner and also does not specifically give the opportunity to the Petitioner to rebut the allegations of the Respondent Department. Thus, in essence, the said Form GST DRC-01 dated 20.12.2018, cannot be considered as an opportunity provided by the Respondent to the Petitioner before passing of the Impugned Summary Adjudication order in Form GST DRC - 07. Similar issue was adjudicated by a Co-ordinate Bench of this Court in the case of Nkas Services Private Limited v. State of Jharkhand and Others 2021 SCC OnLine Jhar 847, wherein this Court has held as under: "17. As observed herein above, the impugned notice completely lac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication order, as required under Section 73 (9) of JGST Act, 2017, has been passed or issued to the Petitioner, the Petitioner is not liable to pay any tax, interest or penalty only on the basis of the said Form DRC-07. 9. It further emerges from perusal of the appellate order dated 03.09.2022 that the Appellate authority has not considered any of the grounds taken by the petitioner herein (Annexure to Form GST APL-01) and dismissed the appeal on the ground that since three opportunities of hearing has been provided to the petitioner but he failed to appear on either of the dates and the Assessee has also not annexed required documents/adjudication order and finally rejected the Appeal filed before him without deciding it on merit; though ..... X X X X Extracts X X X X X X X X Extracts X X X X
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